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Tax Form For College Students

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Tax Form For College Students

Tax form for college students 4. Tax form for college students   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Tax form for college students Private communication service. Tax form for college students Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. Tax form for college students If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. Tax form for college students If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Tax form for college students See chapter 14, later. Tax form for college students Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. Tax form for college students The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. Tax form for college students Regular method taxpayers. Tax form for college students   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. Tax form for college students Alternative method taxpayers. Tax form for college students   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. Tax form for college students See Alternative method in  chapter 11. Tax form for college students Where to file. Tax form for college students    Do not file the uncollected tax report with Form 720. Tax form for college students Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Tax form for college students  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Tax form for college students Local telephone service. Tax form for college students   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Tax form for college students Local telephone service also includes any facility or services provided in connection with this service. Tax form for college students The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. Tax form for college students Local-only service. Tax form for college students   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. Tax form for college students Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. Tax form for college students Private communication service. Tax form for college students   Private communication service is not local telephone service. Tax form for college students Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Tax form for college students However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. Tax form for college students Teletypewriter exchange service. Tax form for college students   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. Tax form for college students Figuring the tax. Tax form for college students   The tax is based on the sum of all charges for local telephone service included in the bill. Tax form for college students However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. Tax form for college students The tax on the remaining items not included in any group is based on the charge for each item separately. Tax form for college students Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Tax form for college students Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Tax form for college students Nontaxable service. Tax form for college students   Nontaxable service means bundled service and long distance service. Tax form for college students Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Tax form for college students Bundled service. Tax form for college students   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Tax form for college students Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. Tax form for college students Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Tax form for college students If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. Tax form for college students   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. Tax form for college students Long distance service. Tax form for college students   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Tax form for college students Pre-paid telephone cards (PTC). Tax form for college students   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Tax form for college students Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Tax form for college students The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Tax form for college students The transferee is the person liable for the tax and is eligible to request a credit or refund. Tax form for college students For more information, see Regulations section 49. Tax form for college students 4251-4. Tax form for college students   The holder is the person that purchases a PTC to use and not to resell. Tax form for college students Holders are not liable for the tax and cannot request a credit or refund. Tax form for college students Pre-paid cellular telephones. Tax form for college students   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Tax form for college students The transferee is the person eligible to request the credit or refund. Tax form for college students Installation charges. Tax form for college students   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Tax form for college students However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Tax form for college students Answering services. Tax form for college students   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. Tax form for college students Mobile radio telephone service. Tax form for college students   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Tax form for college students Coin-operated telephones. Tax form for college students   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Tax form for college students But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Tax form for college students Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Tax form for college students Telephone-operated security systems. Tax form for college students   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. Tax form for college students In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Tax form for college students News services. Tax form for college students   The tax on teletypewriter exchange service does not apply to charges for the following news services. Tax form for college students Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Tax form for college students Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. Tax form for college students This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). Tax form for college students For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. Tax form for college students Services not exempted. Tax form for college students   The tax applies to amounts paid by members of the news media for local telephone service. Tax form for college students International organizations and the American Red Cross. Tax form for college students   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Tax form for college students Nonprofit hospitals. Tax form for college students   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Tax form for college students Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. Tax form for college students Nonprofit educational organizations. Tax form for college students   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Tax form for college students A nonprofit educational organization is one that satisfies all the following requirements. Tax form for college students It normally maintains a regular faculty and curriculum. Tax form for college students It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Tax form for college students It is exempt from income tax under section 501(a). Tax form for college students This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Tax form for college students Qualified blood collector organizations. Tax form for college students   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Tax form for college students A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. Tax form for college students Federal, state, and local government. Tax form for college students   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. Tax form for college students Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. Tax form for college students Exemption certificate. Tax form for college students   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Tax form for college students See Regulations section 49. Tax form for college students 4253-11. Tax form for college students File the certificate with the provider of the communication services. Tax form for college students An exemption certificate is not required for nontaxable services. Tax form for college students   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. Tax form for college students The American National Red Cross and other international organizations. Tax form for college students Nonprofit hospitals. Tax form for college students Nonprofit educational organizations. Tax form for college students Qualified blood collector organizations. Tax form for college students State and local governments. Tax form for college students   The federal government does not have to file any exemption certificate. Tax form for college students   All other organizations must furnish exemption certificates when required. Tax form for college students Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Tax form for college students Alternatively, the person who paid the tax may claim a refund. Tax form for college students For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Tax form for college students Collectors. Tax form for college students   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Tax form for college students These requirements also apply to nontaxable service refunds. Tax form for college students Collectors using the regular method for deposits. Tax form for college students   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Tax form for college students Collectors using the alternative method for deposits. Tax form for college students   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Tax form for college students For more information, see the Instructions for Form 720. Tax form for college students Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. Tax form for college students Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Tax form for college students Percentage tax. Tax form for college students   A tax of 7. Tax form for college students 5% applies to amounts paid for taxable transportation of persons by air. Tax form for college students Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Tax form for college students Mileage awards. Tax form for college students   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. Tax form for college students For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Tax form for college students   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. Tax form for college students Until regulations are issued, the following rules apply to mileage awards. Tax form for college students Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. Tax form for college students For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. Tax form for college students Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Tax form for college students Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. Tax form for college students Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. Tax form for college students Domestic-segment tax. Tax form for college students   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Tax form for college students However, see Rural airports, later. Tax form for college students A segment is a single takeoff and a single landing. Tax form for college students The amount of the domestic-segment tax is in the Instructions for Form 720. Tax form for college students Charter flights. Tax form for college students    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. Tax form for college students Rural airports. Tax form for college students   The domestic-segment tax does not apply to a segment to or from a rural airport. Tax form for college students An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. Tax form for college students   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. Tax form for college students   An updated list of rural airports can be found on the Department of Transportation website at www. Tax form for college students dot. Tax form for college students gov and enter the phrase “Essential Air Service” in the search box. Tax form for college students Taxable transportation. Tax form for college students   Taxable transportation is transportation by air that meets either of the following tests. Tax form for college students It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). Tax form for college students It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. Tax form for college students Round trip. Tax form for college students   A round trip is considered two separate trips. Tax form for college students The first trip is from the point of departure to the destination. Tax form for college students The second trip is the return trip from that destination. Tax form for college students Uninterrupted international air transportation. Tax form for college students   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. Tax form for college students For a special rule that applies to military personnel, see Exemptions, later. Tax form for college students Transportation between the continental U. Tax form for college students S. Tax form for college students and Alaska or Hawaii. Tax form for college students   This transportation is partially exempt from the tax on transportation of persons by air. Tax form for college students The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. Tax form for college students Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Tax form for college students 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Tax form for college students Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Tax form for college students S. Tax form for college students airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Tax form for college students Transportation within Alaska or Hawaii. Tax form for college students   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. Tax form for college students The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). Tax form for college students Package tours. Tax form for college students   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Tax form for college students The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Tax form for college students ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Tax form for college students Liability for tax. Tax form for college students   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. Tax form for college students However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. Tax form for college students    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. Tax form for college students However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. Tax form for college students An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. Tax form for college students For more information on resellers of air transportation, see Revenue Ruling 2006-52. Tax form for college students You can find Revenue Ruling 2006-52 on page 761 of I. Tax form for college students R. Tax form for college students B. Tax form for college students 2006-43 at www. Tax form for college students irs. Tax form for college students gov/pub/irs-irbs/irb06-43. Tax form for college students pdf. Tax form for college students   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Tax form for college students But see Certain helicopter uses, later. Tax form for college students   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. Tax form for college students   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. Tax form for college students Exemptions. Tax form for college students   The tax on transportation of persons by air does not apply in the following situations. Tax form for college students See also Special Rules on Transportation Taxes, later. Tax form for college students Military personnel on international trips. Tax form for college students   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. Tax form for college students However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. Tax form for college students The trip must begin or end outside the United States and the 225-mile zone. Tax form for college students Certain helicopter uses. Tax form for college students   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Tax form for college students Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Tax form for college students Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Tax form for college students Providing emergency medical transportation. Tax form for college students   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Tax form for college students For item (1), treat each flight segment as a separate flight. Tax form for college students Fixed-wing aircraft uses. Tax form for college students   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. Tax form for college students Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Tax form for college students Providing emergency medical transportation. Tax form for college students The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Tax form for college students   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Tax form for college students Skydiving. Tax form for college students   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Tax form for college students Seaplanes. Tax form for college students   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. Tax form for college students Bonus tickets. Tax form for college students   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. Tax form for college students However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. Tax form for college students International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. Tax form for college students However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Tax form for college students This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Tax form for college students It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Tax form for college students See the Instructions for Form 720 for the tax rates. Tax form for college students Transportation of Property by Air A tax of 6. Tax form for college students 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Tax form for college students The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Tax form for college students The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Tax form for college students The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Tax form for college students Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Tax form for college students Exemptions. Tax form for college students   The tax on transportation of property by air does not apply in the following situations. Tax form for college students See also Special Rules on Transportation Taxes, later. Tax form for college students Cropdusting and firefighting service. Tax form for college students   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Tax form for college students Exportation. Tax form for college students    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. Tax form for college students See Form 1363 for more information. Tax form for college students Certain helicopter and fixed-wing air ambulance uses. Tax form for college students   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. Tax form for college students   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Tax form for college students The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Tax form for college students Skydiving. Tax form for college students   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Tax form for college students Excess baggage. Tax form for college students    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Tax form for college students Surtax on fuel used in a fractional ownership program aircraft. Tax form for college students   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Tax form for college students Alaska and Hawaii. Tax form for college students   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). Tax form for college students But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. Tax form for college students The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. Tax form for college students Liability for tax. Tax form for college students   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. Tax form for college students   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. Tax form for college students Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Tax form for college students Aircraft used by affiliated corporations. Tax form for college students   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. Tax form for college students However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. Tax form for college students Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Tax form for college students   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. Tax form for college students Small aircraft. Tax form for college students   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Tax form for college students However, the taxes do apply if the aircraft is operated on an established line. Tax form for college students “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Tax form for college students However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Tax form for college students   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. Tax form for college students   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. Tax form for college students Mixed load of persons and property. Tax form for college students   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. Tax form for college students The allocation must be reasonable and supported by adequate records. Tax form for college students Credits or refunds. Tax form for college students   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Tax form for college students Alternatively, the person who paid the tax may claim a refund. Tax form for college students For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 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Understanding your CP23 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain how much money you owe on your taxes.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • Pay the amount you owe by the date on the notice's payment coupon if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).
  • Make payment arrangements if you can't pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

Do I have to pay interest on the amount I owe?
Interest will accrue on the amount you owe unless you pay it by the requested date on the notice's payment coupon.

Do I receive a penalty if I cannot pay the full amount?
Yes. You usually will receive a late payment penalty. Notice 746, Information About Your Notice, Penalty and Interest has more information about penalties and interest.

What happens if I cannot pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

How can I set up a payment plan?
Call the toll-free number listed on the top right-hand corner of your notice to discuss payment options, or learn more about payment arrangements.

What happens if I don't pay?
We can file a Notice of Federal Tax Lien. The lien gives us a legal claim to your property for payment for your tax debt.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The Tax Form For College Students

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Tax form for college students 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Tax form for college students 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Tax form for college students 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications